S.I. No. 18/1930 - Double Taxation (Federated Malay States) Relief Order, 1930.

STATUTORY RULES AND ORDERS. 1930. No 18.

DOUBLE TAXATION (FEDERATED MALAY STATES) RELIEF ORDER, 1930.

WHEREAS by sub-section (3) of section 20 of the Finance Act, 1894, as adapted by and under the Adaptation of Enactments Act, 1922 (No. 2 of 1922), the Governor-General of the Irish Free State, acting on the advice of the Executive Council of the Irish Free State, is empowered to apply by order the said section 20 to any British possession in respect of which he is satisfied that, by the law of such British possession, either no duty is leviable in respect of property situate in Saorstát Eireann when passing on death, or that the law of such British possession as respects any duty so leviable is to the like effect as sub-section (1) of the said section 20 of the said Finance Act, 1894:

AND WHEREAS it is enacted by section 45 of the Finance Act, 1922, that the said section 20 of the Finance Act, 1894, shall have effect as if the Federated Malay States and certain other states in Malay were a British possession within the meaning of the said section 20:

AND WHEREAS the Governor-General of the Irish Free State, acting on the advice of the Executive Council of the Irish Free State, is satisfied that the law of the Federated Malay States as respects any duty leviable in respect of property situate in Saorstát Eireann when passing on a death occurring after the 31st day of December, 1924, is to the like effect as the provisions of sub-section (1) of section 20 of the Finance Act, 1894:

NOW I, JAMES McNEILL, Governor-General of the Irish Free State, acting on the advice of the Executive Council of the Irish Free State, and in exercise of the powers conferred on me by sub-section (3) of section 20 of the Finance Act, 1894, as amended by section 45 of the Finance Act, 1922, and as adapted by and under the Adaptation of Enactments Act, 1922 (No. 2 of 1922), and of every and any other power me in this behalf enabling, do hereby order as follows :—

1. This Order may be cited for all purposes as the Double Taxation (Federated Malay States) Relief Order, 1930.

2. The Interpretation Act, 1889, applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas passed before the 1st day of January, 1924.

3. Section 20 of the Finance Act, 1894, shall apply to the Federated Malay States in respect of property passing on a death occurring after the 31st day of December, 1924.

JAMES McNEILL,

Governor-General.

DUBLIN.

This 18th day of February, 1930.